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Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … services, including professional services. Ensure payments for purchases using State or county contracts agree with …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Lakeland Fire District – Travel and Conference Costs (2013M-145)
… the District had already paid for on the District credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that travel is … expenditures. Consider implementing a daily maximum rate or a per diem for meals and lodging, or the GSA rate, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The Department’s … a bank balance that was about $34,100 higher than reported on the Department’s books. The Board allows two individuals, … Supervise any accounting activities for accounts handled by others. Ensure that an annual independent audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overCity of Long Beach – Budget Review (B7-15-14)
… funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Roosevelt Fire District – Fire Station Project (2015M-163)
… controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … controls over the Districts fire station construction for the period January 1 2014 through March 13 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Town of Sidney – Budget Review (B4-16-13)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection procedures for the period … The purpose of our audit was to review the Towns water rent billing and collection procedures for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … has an elected Highway Superintendent who is responsible for overseeing all highway operations. Budgeted appropriations for the 2015 fiscal year totaled approximately $1.9 million …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2015 through July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a … The purpose of our audit was to determine whether Town officials properly …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Glenville – Justice Court Collections (2016M-246)
… over the collection, recording and reporting of receipts for the period January 1, 2015 through April 30, 2016. … collections in 2015 totaled approximately $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Evans – Board Oversight (2016M-2)
… response to independent and external auditor reports for the period January 1, 2012 through September 29, 2015. … elected three-member Town Board. Budgeted appropriations for 2015 totaled approximately $11 million for general fund and highway fund operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of East Hampton – Budget Review (B7-16-14)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Deerpark – Budget Review (B6-16-18)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.1 million. Key Findings … because the Board did not develop individual budgets for each of the districts. The Town did not enter into a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274City of Dunkirk – Community Development Block Grant Management (2012M-146)
… of the Community Development Block Grant program for the period April 1, 2008 through June 13, 2012. … of five elected members, has overall responsibility for the City’s operations and can adopt and amend local laws, ordinances, and resolutions. For the four-year period ending March 31, 2012, the City has …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146City of Long Beach – Budget Review (B7-14-12)
… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117